What is the different between an IRS Special Agent, an IRS Revenue Agent, and an IRS Revenue Officer?
• The IRS has two separate methods of conducting an investigation; civil audit examinations and criminal investigations. Additionally, the IRS has a separate division in charge of collecting unpaid tax liabilities. IRS Special Agents are the individuals charged with investigating criminal tax crimes. Accordingly, any contact made by an IRS Special Agent generally connotes a criminal investigation. Alternatively, the IRS also has civil audit examiners titled Revenue Agents. Revenue Agents are charged with conducting civil audit examinations. Lastly, the IRS Collection Division employs Revenue Officers to collect unpaid tax liabilities.
